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Legal Update

US Treasury Department and Internal Revenue Service Issue Supplementary FATCA Guidance

28 April 2011
Mayer Brown Legal Update
On April 8, 2011, the Internal Revenue Service (the “IRS”) released Notice 2011-34 (the “Notice”) regarding reporting and withholding requirements pursuant to FATCA1 (sections 1471 through 1474 of the Internal Revenue Code (the “Code”)).2 The Notice supplements preliminary guidance regarding the implementation of FATCA published in Notice 2010-60.3


  • James R. Barry
    T +1 312 701 7169
  • Megan K. Hall
    T +1 202 263 3360
  • Jonathan A. Sambur
    T +1 202 263 3256

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